The statement that accurately describes the creation and destruction of ocean rock during seafloor spreading is:
"New rock is created at mid-ocean ridges and is then reabsorbed in ocean trenches."
At mid-ocean ridges, magma rises from the mantle, solidifying to form new oceanic crust. This process continuously adds new rock to the ocean floor. As tectonic plates move apart, older oceanic crust is pushed away from the ridge and can eventually be subducted back into the mantle at ocean trenches, where it is reabsorbed.